Legal Opinion
United States v. Bank of Commerce & Trust Co.
District Court, W.D. Tennessee
Decided May 7, 1940No. 60PublishedCited by 12 opinions
1Opinion of the Court
MARTIN, District Judge.
The complaint in this cause was filed by the United States of America on November 1, 1939, and was served on the defendant, Bank of Commerce and Trust Company, on the same date. The plaintiff seeks judgment for Eight Thousand, Eight Hundred Twenty-Four Dollars and Sixteen Cents ($8,824.16), plus interest from December 15, 1932, on account of the nonpayment by the defendant of its fourth quarterly installment of income tax for the calendar year 1931.
The defendant denies liability for the payment of the tax, and also pleads the statute of limitations against its…
2Cases cited31 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
26 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Standard Oil Co. v. McMahonDistrict Court, S.D. New York · 1956
- Roach v. United StatesCourt of Appeals for the Sixth Circuit · 1997
- United States v. DickersonDistrict Court, E.D. Missouri · 1951
7 more not listed; retrieve them via the Exa API.